Thank you for contacting the ITIN Program Office.  We apologize for the delay in our response.

 

W-7 applications (new and renewals) prepared by domestic CAAs for clients residing abroad received prior to January 1, 2017 will be accepted for processing.  At this time, however, domestic CAAs should discontinue submitting applications for foreign clients, as they will be rejected based on the provisions mandated by Section 203 of the PATH Act. 

 

While domestic CAAs may no longer submit W-7s applications for clients abroad within their capacity as IRS Acceptance Agents, they may assist applicants with determining their eligibility for an ITIN, completing Form W-7, and explaining the supporting identification requirements (submitting original documents or certified copies from the issuing agency).  The organizations may not sign the W-7 as the preparer and should not prepare Form W-7(COA), Certificate of Accuracy for IRS Individual Taxpayer Identification Number.  The IRS would directly notify the applicant of the status of their W-7 application within 9 to 11 weeks.  In this manner, the organizations can continue to ensure that applicants are provided professional guidance to successfully complete the application process.

 

Foreign applicants must then mail Form W-7 to the IRS Campus in Austin, TX with original identification documentation, or certified copies from the issuing agency, along with their tax returns (or exception documentation). The applicants may obtain certified copies of their identification documents from the issuing agency, or at a U.S. Embassy or Consulate location, for submission with their W-7 applications.  If they cannot obtain certified copies of their identification documentation, they must mail the original documents to the IRS with the W-7 application. 

 

While we are exploring all possible avenues to best advise impacted applicants, we do not currently have any additional information to offer. We understand the implementation of the law has caused difficulties for foreign residents to comply; however, we have to implement the law as written until technical corrections are approved or the law is changed.

 

Kind regards,

 

Mr. Courtney King, 
Tax Analyst, ITIN Policy 
SE:W:CAS:SP:SPB:ITIN 
401 W. Peachtree St, NW 
Mail Stop 97-WI 
Atlanta, GA 30308